| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 1179 |
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| 5 | 5 | | To exclude from gross income certain relief payments to the victims of |
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| 6 | 6 | | the Chiquita Canyon elevated temperature landfill event. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | FEBRUARY10, 2025 |
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| 9 | 9 | | Mr. W |
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| 10 | 10 | | HITESIDESintroduced the following bill; which was referred to the |
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| 11 | 11 | | Committee on Ways and Means |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To exclude from gross income certain relief payments to |
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| 14 | 14 | | the victims of the Chiquita Canyon elevated temperature |
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| 15 | 15 | | landfill event. |
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| 16 | 16 | | Be it enacted by the Senate and House of Representa-1 |
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| 17 | 17 | | tives of the United States of America in Congress assembled, 2 |
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| 18 | 18 | | SECTION 1. SHORT TITLE. 3 |
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| 19 | 19 | | This Act may be cited as the ‘‘Chiquita Canyon Tax 4 |
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| 20 | 20 | | Relief Act’’. 5 |
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| 21 | 21 | | SEC. 2. CHIQUITA CANYON DISASTER RELIEF PAYMENTS. 6 |
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| 22 | 22 | | (a) D |
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| 23 | 23 | | ISASTERRELIEFPAYMENTS TO VICTIMS OF 7 |
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| 24 | 24 | | C |
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| 25 | 25 | | HIQUITACANYONELEVATEDTEMPERATURELANDFILL 8 |
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| 26 | 26 | | E |
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| 27 | 27 | | VENT.—Chiquita Canyon elevated temperature landfill 9 |
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| 28 | 28 | | event payments shall be treated as qualified disaster relief 10 |
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| 29 | 29 | | VerDate Sep 11 2014 18:50 Mar 10, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1179.IH H1179 |
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| 30 | 30 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 31 | 31 | | •HR 1179 IH |
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| 32 | 32 | | payments for purposes of section 139(b) of the Internal 1 |
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| 33 | 33 | | 2 Revenue Code of 1986. 2 |
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| 34 | 34 | | (b) C |
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| 35 | 35 | | HIQUITACANYONELEVATEDTEMPERATURE 3 |
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| 36 | 36 | | L |
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| 37 | 37 | | ANDFILLEVENTPAYMENTS.—For purposes of this sec-4 |
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| 38 | 38 | | tion, the term, ‘‘Chiquita Canyon elevated temperature 5 |
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| 39 | 39 | | landfill event payments’’ means any amount received by 6 |
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| 40 | 40 | | or on behalf of an individual as compensation for loss, 7 |
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| 41 | 41 | | damages, expenses, relocation, suffering, loss in real prop-8 |
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| 42 | 42 | | erty value, closing costs with respect to real property (in-9 |
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| 43 | 43 | | cluding realtor commissions), or inconvenience (including 10 |
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| 44 | 44 | | access to real property) resulting from the Chiquita Can-11 |
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| 45 | 45 | | yon elevated temperature landfill event if such amount was 12 |
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| 46 | 46 | | provided by— 13 |
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| 47 | 47 | | (1) a Federal, State, or local government agen-14 |
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| 48 | 48 | | cy, 15 |
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| 49 | 49 | | (2) Waste Connections, Inc., or 16 |
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| 50 | 50 | | (3) any subsidiary, insurer, or agent of Waste 17 |
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| 51 | 51 | | Connections, Inc. or any related person. 18 |
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| 52 | 52 | | (c) E |
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| 53 | 53 | | LEVATEDTEMPERATURE LANDFILLEVENT.— 19 |
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| 54 | 54 | | For purposes of this section, the term ‘‘Chiquita Canyon 20 |
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| 55 | 55 | | elevated temperature landfill event’’ means the elevated 21 |
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| 56 | 56 | | temperature landfill event occurring beneath the Chiquita 22 |
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| 57 | 57 | | Canyon Landfill in Los Angeles County, California, begin-23 |
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| 58 | 58 | | ning on May 1, 2022. 24 |
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| 59 | 59 | | VerDate Sep 11 2014 18:50 Mar 10, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1179.IH H1179 |
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| 60 | 60 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 61 | 61 | | •HR 1179 IH |
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| 62 | 62 | | (d) EFFECTIVEDATE.—This section shall apply to 1 |
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| 63 | 63 | | amounts received on or after March 1, 2024. 2 |
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| 64 | 64 | | Æ |
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| 65 | 65 | | VerDate Sep 11 2014 18:50 Mar 10, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H1179.IH H1179 |
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| 66 | 66 | | ssavage on LAPJG3WLY3PROD with BILLS |
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